NATIONAL SOCIETY FOR EQUAL OPPORTUNITIES FOR THE HANDICAPPED INDIA, V. ADDL DIT (E) II(2),

MA 324/MUM/2016

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9117 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 03-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM M A NO. 324 / MUM/20 1 6 (ARISING OUT OF ITA NO.7740/MUM/2014 ( ASSESSMENT YEAR : 2010 - 11 ) NATIONAL SOCIETY FOR EQUAL OPPORTUNITIES FOR THE HANDICAPPED, INDIA POSTAL COLON Y ROAD CHEMBUR, MUMBAI 400 071 VS. ADIT (E) - II(2) ROOM NO.509, 5 TH FLOOR PIRAMAL CHAMBER LALBAUG, PAREL MUMBAI 400 012 PAN/GIR NO. AAATN O 534C ( APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY SHRI MANDAR VAIDYA REVENUE BY MS. N. HEMALATHA DATE OF HEAR ING 20 / 04 /201 8 DATE OF PRONOUNCEMENT 13 / 12 /201 8 / O R D E R PER R.C.SHARMA (A.M) : THIS M.A. AROSE OUT OF ITA NO.7740/MUM/2014. 2. THROUGH THIS MA, IT WAS ARGUED BY LEARNED AR THAT WHILE ALLOWING THE APPEAL OF THE ASSESSEE, A TYP OGRAPHICAL ERROR HAS CREPT IN THE SAID ORDER VIZ., THE TRIBUNAL HAS DIRECTED THE CIT(A) (AT PARA 3, 3 RD LINE OF THE ORDER DATED 21/06/2016), TO FOLLOW THE RATIO OF THE HONBLE JURISDICTIONAL HIGH COURT AND GRANT RELIEF TO THE ASSESSEE IN ACCORDANCE WITH LA W . AS PER THE LEARNED AR MATTER SHOULD HAVE BEEN RESTORED TO THE AO FOR VERIFICATION AND DECIDING IN TERMS OF HONBLE JURISDICTIONAL HIGH COURT. M A NO. 324/MUM/2016 M/S. NATIONAL SOCIETY FOR EQUAL OPPORTUNITIES FOR THE HANDICAPPED, INDIA 2 3. WE HAVE GONE THROUGH THE MISCELLANEOUS PETITION AS WELL AS THE ORDER PASSED BY THE TRIBUNAL AND FOUND THAT M ATTER HAS BEEN RESTORED WITH CERTAIN DIRECTIONS. IT APPEARS THAT TYPOGRAPHICAL MISTAKE HAS BEEN ARISEN IN SO FAR AS MATTER SHOULD BE RESTORED TO T HE FILE OF THE AO IN PLACE OF CIT(A) . A CCORDINGLY WE MODIFY THE TYPOGRAPHICAL MISTAKE AND HELD THAT MATTER IS RESTORED BACK TO THE FILE OF THE AO TO FOLLOW THE RATIO OF THE HONBLE JURISDICTIONAL HIGH COURT AND GRANT RELIEF TO THE ASSESSEE IN ACCORDANCE WITH LAW. 4. IN THE RESULT, MA IS ALLOWED IN TERMS INDICATED HEREINABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 / 12 /201 8 SD/ - (R.C.SHARMA) ACCOUNTANT MEMBER MUMBAI ; DATED 13 / 12 /201 8 KARUNA SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), M UMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//